Is the obligation of Zakat al-Fitr incumbent upon an individual possessing only items required for basic needs?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
Zakat al-Fitr is not obligatory upon one who possesses only necessities required for his sustenance, the rent for his dwelling needed for habitation, basic clothing for himself or dependents, domestic servants, essential working animals, or livestock whose increase is necessary for needs, or merchandise whose profit is essential for expenditure, because these fall under the category of primary, essential needs, and selling them is not required, similar to one's own sustenance. This applies also to books needed for study and preservation, and jewelry owned by a woman for personal use or essential renting. Only what exceeds these essential needs, which can be sold without causing fundamental harm, is subject to Zakat al-Fitr.